scholarly journals Amoeba Management System Transformation in the Light of Organisational Change Literature

2017 ◽  
Vol 8 (1) ◽  
pp. 16-23 ◽  
Author(s):  
Wieslaw Urban
Keyword(s):  
Management System ◽  
Organisational Change ◽  
Organisational Culture ◽  
Future Research ◽  
Research Approach ◽  
Accounting System ◽  
Organisational Structure ◽  
System Transformation ◽  
A Company ◽  
Conceptual Research

AbstractThe object of this study is the system of amoebas founded originally in Japanese Kyocera. The study aims to identify milestones of the transformation in a company organisational system to the Amoeba Management System (AMS). The study takes a conceptual research approach. It starts from the analysis of available sources on the AMS, identifies the most challenging points of this system, and afterwards, based on organisational change literature, formulates the main steps of transformation towards AMS. The following milestones of AMS implementation emerge from organisational change theories: (1) the preparation for AMS, (2) the change of organisational structure, (3) the design and introduction of a new accounting system, (4) the introduction of inner prices between amoebas, and (5) the transformation of the organisational culture. At the end of the study, the most important issues for future research are listed.

Accounting Institute: on the Genesis and Impact of Management Revolutions

2021 ◽  
Vol 12 (3) ◽  
pp. s243-s261
Author(s):  
Nataliia Semenyshena ◽  
Nadiya Khorunzhak ◽  
Inna Lazaryshyna ◽  
Oleksandr Yurchenko ◽  
Yuliia Ostapenko
Keyword(s):  
Management System ◽  
Accounting System ◽  
System Transformation ◽  
Historical Method ◽  
Empirical Generalization ◽  
History Of ◽  
Characteristic Features ◽  
Management Approaches ◽  
Logical Dependence ◽  
The Impact

The aim of the study is to establish the presence of a causal relationship between the historical development of the accounting system (its modification) with management revolutions, identification of new characteristic features and accounting functions arising from changes in management approaches and requirements for accounting information for management purposes. Achieving the goal of the study involves identifying opportunities for further improving the accounting system based on the experience of its genesis under the influence of managerial revolutions. The methodological basis of the study is the dialectical method of cognition. The use of the historical method allowed to establish the logical dependence of the evolution of accounting on the requirements of the management system. Analytical and systematic methods were used to identify and form descriptions of the relationship of the accounting system in budgetary institutions with the processes of management system transformation and management revolutions. The impact of managerial revolutions on the accounting system in Ukraine and their consequences are established on the basis of an empirical generalization of historical archival and literary descriptions, as well as a critical analysis of the regulatory regulation of accounting, its norms and practices. The existence of a direct influence of managerial revolutions on the content, requirements, principles and methods of accounting is justified. The above result is based on the results of the analysis of the historical content of accounting, its evidence (accounting documents), as well as the assessment of the functions of the persons who carried out the accounting. The study of works on the history of accounting made it possible to assess the genesis of the introduction of the institutional approach and accounting as the basis for its transformational changes aimed at strengthening compliance with management needs. The study showed that accounting is changing under the influence of transformations in management, changes in its requests, determined by the existing needs of management. 

The Implementation of Sustainability Reporting in SGR Group

2013 ◽  
Vol 4 (2) ◽  
pp. 48-72 ◽  
Author(s):  
Maria-Gabriella Baldarelli ◽  
Mara Del Baldo
Keyword(s):  
Corporate Culture ◽  
Sustainability Reporting ◽  
Research Process ◽  
Inductive Method ◽  
Order Structure ◽  
Research Approach ◽  
Accounting System ◽  
Utility Company ◽  
Civil Economy ◽  
A Company

The implementation of sustainability reporting entails contradictory elements that can involve greenwashing or corporate governance procedures modifications, as well as the mission and accounting system of a company. Based on the premise in this paper, the authors show the end of a first step of research process and answer the question: How does the introduction of a Sustainability Report (SR) transform mission, governance and accountability of enterprises? Attention is focused on the implications of the process of social and sustainable accountability with respect to the values order, structure and tools of governance, and those used to account for and hold the stakeholders accountable for the results, modality, and objectives which characterize the accountability of corporate activity. The deductive research approach is based on an analysis of the literature regarding sustainability development and sustainability reporting. The inductive method is based on the analysis of a research case related to an Italian multi-utility company: SGR Group. The analysis carried out focused on features of the sustainability process started by the company and interpreted it as the challenge launched by the Group to contribute to create, through its own activities, a civil economy which is typical of the corporate culture of responsibility and sustainable market economy built on the civil corporation.

Implementing an integrated ABC and TOC approach to enhance decision making in a Lean context

2014 ◽  
Vol 31 (8) ◽  
pp. 906-920 ◽  
Author(s):  
Majed Alsmadi ◽  
Ahmad Almani ◽  
Zulfiqar Khan
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Real Life ◽  
Future Research ◽  
Research Approach ◽  
Accounting System ◽  
Product Mix ◽  
Content Type ◽  
Action Research Approach

Purpose – The purpose of this paper is to implement an integrated activity-based costing (ABC) and theory of constraints (TOC) approach to enhance decision making in a Lean company. Design/methodology/approach – Based on the literature, this paper proposes an integrated ABC and TOC approach and applies it to a Lean plastic manufacturing company to improve its product-mix decision. Findings – The results of the case study show that the current conventional product-mix decision used by the company and the proposed integrated approach can give significantly different results concerning the optimal product-mix and the associated bottlenecks. Moreover, the paper suggests that managers who implement Lean production without utilising a supportive management accounting system may experience disappointing financial results. Research limitations/implications – The validation of the suggested method is based on a single case study with an action research approach. For future research, the authors suggest the implementation of the approach in different industries. Practical implications – Overall, the integration of ABC and TOC provides managers with an accurate, timely and reliable tool that can help in making decisions about pricing, production line development, process improvements and product-mix. Originality/value – This paper contributes to Lean and management accounting literature by demonstrating the value of a method of integrating ABC and TOC. Also a case study is chosen for the empirical aspect of the study as there are no case studies available in the literature that illustrate a real life case of integrating ABC and TOC within Lean companies as an alternative to the current used cost accounting systems.

scholarly journals The Effects of Gender and Age on Students’ Use of a Learning Management System in Saudi Arabia

2020 ◽  
pp. 135-145
Author(s):  
Ahmed Alshehri ◽  
◽  
Malcolm J. Rutter ◽  
Sally Smith
Keyword(s):  
Management System ◽  
Structural Equation ◽  
Learning Management System ◽  
National Level ◽  
Future Research ◽  
Research Approach ◽  
Learning Context ◽  
Gender And Age ◽  
E Learning ◽  
Learning Management

The success of an e-learning intervention relies, to a considerable extent, on the student’s acceptance of the system. Still, the challenge for educational institutions is to determine the factors that influence the user’s acceptance of a Learning Management System (LMS) particularly, the demographic variables of age and gender, which would allow for effective approaches to implementation. Therefore, this study aims to analyse the moderating effects of gender and age in the acceptance and use of an LMS. Furthermore, the study is located in a Saudi tertiary learning context where students have unique psychological and social characteristics and where LMS are being rolled out on a national level. To this end, the study utilised a UTAUT (Unified Theory of Acceptance and Use of Technology) model as a base model, with an additional six usability variables, to investigate empirically the variables that influence the students’ use of an LMS in Saudi higher education. By using a quantitative research approach and a sample size of 605 students, data were collected from students in five Saudi universities. Partial Least Squares Structural Equation Modelling (PLS-SEM) in conjunction with multigroup analysis techniques were employed to assess the model. The findings revealed that both gender and age moderated a single association between the facilitating conditions and actual use where female and younger students exhibited higher perceptions of the association than did their counterparts. The research has several implications for decision-makers, administrators and designers of e-learning systems. In light of the study findings, the limitations and future research avenues were discussed.

scholarly journals Essence of a Flexible Organisational Culture to Influence Change in the 21st Century Organisation

2018 ◽  
Vol 1 (1) ◽  
pp. 13
Author(s):  
ROLAND DARLINGTON MBEBA
Keyword(s):  
Global Economy ◽  
Business Models ◽  
Dynamic Environment ◽  
Organisational Change ◽  
Organisational Culture ◽  
Research Approach ◽  
Extensive Literature ◽  
Technological Advancement ◽  
Smooth Change ◽  
Desk Research

In the current dynamic, diverse global organisational environment, organisations face the challenge of having to embrace change, so as to comply with emerging business models, technological advancement, mergers and acquisitions. It is thus imperative that organisations have in place flexible organisational cultures that are swift to adopt and embrace change that demands greater levels and lengths of innovation and creativity. This enables organisations to take significant strides in opening up to change and compete in the increasingly competitive global economy. The study adopted the desk research approach, qualitatively reviewing extensive literature, which is to yield detailed reported information, and this conviction of enquiry enables a deeper understanding of the effectiveness. The findings thus reveal that changing organisational culture is an uphill task although a flexible organisational culture is fundamental to organisations existence and capability to compete in a dynamic environment. Organisational culture change is essential in supporting organisational change. In other words a flexible organisational culture is essential in ensuring a smooth change process.

The Role of Web Based Accounting Online System 2.0 as the Company's Income and Expense Management

2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang
Keyword(s):  
Financial Management ◽  
Accounting System ◽  
Bank Account ◽  
Web Based ◽  
Online System ◽  
Version 2.0 ◽  
User Friendly ◽  
The Impact ◽  
A Company

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank

Managing an Enterprise and Ethical Dilemmas in Accountancy

2014 ◽  
Vol 9 (2) ◽  
pp. 141-151
Author(s):  
Jolanta Wiśniewska
Keyword(s):  
High Risk ◽  
Ethical Dilemmas ◽  
Business Management ◽  
Relevant Information ◽  
Necessary Condition ◽  
Accounting System ◽  
Quality Of Information ◽  
Economic Entity ◽  
A Company

The purpose of this article is to present the correlation between management of an economic entity and the development of ethical accounting dilemmas in the era of high-risk business. In the globalisation era and recurring economic crises, realisation of the objectives of a company takes place under high risk conditions. It is therefore necessary to use a proper management system. The necessary condition for making all decisions is to have relevant information. The value and relevance of these decisions depend on the quality of information which they have been based on. Lack of ethics in accounting has a direct impact on the company's management, which is based on information generated by the accounting system of the company. Ethical dilemmas arising in accounting are also ethical dilemmas arising in the process of business management. 

Research on Workshop Management System of Body-in-White Pressing Production

2012 ◽  
Vol 468-471 ◽  
pp. 2661-2667
Author(s):  
Ya Zhou Chen ◽  
Lin Wang
Keyword(s):  
Production Scheduling ◽  
Management System ◽  
Production Management ◽  
Task Assignment ◽  
Production Management System ◽  
Dispatching Algorithm ◽  
Body In White ◽  
Dynamic Dispatching ◽  
A Company ◽  
Detailed Function

Based on the analyzing of the characteristics of a Body-In-White pressing production process a pressing workshop production management system has been given in order to make the ERP production scheduling more executable. The detailed function model of it such as task assignment, quality control, mold maintenance and production scheduling has been thoroughly discussed. In order to make the production line capability balance the task dispatching algorithm has been given and the dynamic dispatching and controlling process has been explained. This system can be integrated with the upper ERP/CAPP/PDM system which can improve the information level of a company.

scholarly journals Dietary nitrate and population health: a narrative review of the translational potential of existing laboratory studies

2021 ◽  
Vol 13 (1) ◽  
Author(s):  
Oliver M. Shannon ◽  
Chris Easton ◽  
Anthony I. Shepherd ◽  
Mario Siervo ◽  
Stephen J. Bailey ◽  
...  
Keyword(s):  
Population Health ◽  
Leafy Vegetables ◽  
Future Research ◽  
Research Approach ◽  
Valuable Insight ◽  
Main Body ◽  
Laboratory Studies ◽  
Potential Health ◽  
Health Promoting

Abstract Background Dietary inorganic nitrate (NO3−) is a polyatomic ion, which is present in large quantities in green leafy vegetables and beetroot, and has attracted considerable attention in recent years as a potential health-promoting dietary compound. Numerous small, well-controlled laboratory studies have reported beneficial health effects of inorganic NO3− consumption on blood pressure, endothelial function, cerebrovascular blood flow, cognitive function, and exercise performance. Translating the findings from small laboratory studies into ‘real-world’ applications requires careful consideration. Main body This article provides a brief overview of the existing empirical evidence basis for the purported health-promoting effects of dietary NO3− consumption. Key areas for future research are then proposed to evaluate whether promising findings observed in small animal and human laboratory studies can effectively translate into clinically relevant improvements in population health. These proposals include: 1) conducting large-scale, longer duration trials with hard clinical endpoints (e.g. cardiovascular disease incidence); 2) exploring the feasibility and acceptability of different strategies to facilitate a prolonged increase in dietary NO3− intake; 3) exploitation of existing cohort studies to explore associations between NO3− intake and health outcomes, a research approach allowing larger samples sizes and longer duration follow up than is feasible in randomised controlled trials; 4) identifying factors which might account for individual differences in the response to inorganic NO3− (e.g. sex, genetics, habitual diet) and could assist with targeted/personalised nutritional interventions; 5) exploring the influence of oral health and medication on the therapeutic potential of NO3− supplementation; and 6) examining potential risk of adverse events with long term high- NO3− diets. Conclusion The salutary effects of dietary NO3− are well established in small, well-controlled laboratory studies. Much less is known about the feasibility and efficacy of long-term dietary NO3− enrichment for promoting health, and the factors which might explain the variable responsiveness to dietary NO3− supplementation between individuals. Future research focussing on the translation of laboratory data will provide valuable insight into the potential applications of dietary NO3− supplementation to improve population health.

scholarly journals Public Policy Analysis on Watershed Governance in Indonesia

2021 ◽  
Vol 13 (12) ◽  
pp. 6615
Author(s):  
Tri Sulistyaningsih ◽  
Achmad Nurmandi ◽  
Salahudin Salahudin ◽  
Ali Roziqin ◽  
Muhammad Kamil ◽  
...  
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Good Governance ◽  
Institutional Arrangement ◽  
Future Research ◽  
Research Approach ◽  
Regional Government ◽  
Government Regulations ◽  
Institutional Control ◽  
Watershed Governance

This paper, which is focused on evaluating the policies and institutional control of the Brantas River Basin, East Java, Indonesia, aims to review government regulations on watershed governance in Indonesia. A qualitative approach to content analysis is used to explain and layout government regulations regarding planning, implementation, coordination, monitoring, evaluation, and accountability of the central and local governments in managing the Brantas watershed, East Java, Indonesia. Nvivo 12 Plus software is used to map, analyze, and create data visualization to answer research questions. This study reveals that the management regulations of the Brantas watershed, East Java, Indonesia, are based on a centralized system, which places the central government as an actor who plays an essential role in the formulation, implementation, and accountability of the Brantas watershed management. In contrast, East Java Province’s regional government only plays a role in implementing and evaluating policies. The central government previously formulated the Brantas watershed. This research contributes to strengthening the management and institutional arrangement of the central government and local governments that support the realization of good governance of the Brantas watershed. Future research needs to apply a survey research approach that focuses on evaluating the capacity of the central government and local governments in supporting good management of the Brantas watershed.

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